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Chapter CIRD81400

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCIRD81400
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
CTA09/S1042

Relevant research and development for a company is research and development:

  • related to a trade that the company carries on, or
  • from which it is intended that a trade to be carried on by the company will be derived.

R&D related to a trade includes, but is not limited to:

  • any R&D which may lead to or facilitate an extension of the trade, and
  • medical research that has a special relation to the welfare of workers employed in that trade; for example research into an occupational disease.

Medical research that has a special relation to the welfare of workers employed in a trade does not include research undertaken for the benefit of the community as a whole.

Medical research undertaken for the benefit of the community as a whole may, however, qualify as R&D that may lead to or facilitate an extension of the trade. For example, medical research undertaken by a drug company for the...

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